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Asymmetric Consumption Smoothing / Brian Baugh, Itzhak Ben-David, Hoonsuk Park, Jonathan A. Parker.

NBER Working papers Available online

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Format:
Book
Author/Creator:
Baugh, Brian.
Contributor:
National Bureau of Economic Research.
Ben-David, Itzhak.
Park, Hoonsuk.
Parker, Jonathan A.
Series:
Working Paper Series (National Bureau of Economic Research) no. w25086.
NBER working paper series no. w25086
Language:
English
Physical Description:
1 online resource: illustrations (black and white);
Place of Publication:
Cambridge, Mass. National Bureau of Economic Research 2018.
Summary:
Analyzing account-level data from an account aggregator, we find that households increase consumption when they receive (expected) tax refunds, as if they face liquidity constraints. However, these same households smooth consumption when making payments in other years, primarily by transferring funds among liquid accounts. Even households carrying credit card debt smooth consumption when making payments, and even highly-liquid households spend out of refunds. This behavior is inconsistent with pure liquidity constraints or hand-to-mouth behavior and most consistent with a mental accounting life-cycle model.
Notes:
Print version record
September 2018.

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